Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-13-90: Legislative purpose and intent.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 13 Specific, Business, and Occupation Taxes
Article 5 Excise Taxes on Rental Motor Vehicles

It is declared to be the purpose and intent of the General Assembly that:

(1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and

(2) Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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